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<p>As the UK exits the EU, it remains our priority to replicate the effects of the
EU-Pacific Economic Partnership Agreement (EPA) and implement it from exit day or
as soon as possible thereafter. As Tuvalu has not signed the EU-Pacific EPA it is
not party to the transitioned UK EPA although it is eligible to accede in the future.</p><p>
</p><p>The Taxation (Cross-Border Trade) Act enables the UK to put in place a UK trade
preferences scheme for developing countries. This will provide the same level of access
as the current EU trade preference scheme, granting duty-free, quota-free access to
Least Developed Countries, including Tuvalu.</p>
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